13.3.5 Non-validating Conditionals

The principle behind entity tags is that only the service author knows the semantics of a resource well enough to select an appropriate cache validation mechanism, and the specification of any validator comparison function more complex than byte-equality would open up a can of worms. Thus, comparisons of any other headers (except Last-Modified, for compatibility with HTTP/1.0) are never used for purposes of validating a cache entry.